{{sellerTotalView > 1 ? __("sellers", {number: sellerTotalView}) : __("seller", {number: sellerTotalView}) }}, {{numTotalView > 1 ? __("items", {number: numTotalView}) : __("item", {number: numTotalView}) }}
free FREE

Change Your Zip Code

Inventory information and delivery speeds may vary for different locations.

Location History

{{email ? __('Got it!') : __('Restock Alert')}}

We will notify you by email when the item back in stock.

Cancel
Yami

Jingdong book

财务报表从入门到精通

{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}

财务报表从入门到精通

{{__(":people-members", {'people': item.limit_people_count})}} {{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ item.invalid_price }} {{ itemDiscount }}
Ends in
{{ itemCurrency }}{{ item.valid_price }}
{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}
{{ itemDiscount }}
{{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }} {{ itemCurrency }}{{ item.invalid_price }} {{itemDiscount}}
{{ itemCurrency }}{{ item.valid_price }}
Sale ends in
Sale will starts after Sale ends in
{{ getSeckillDesc(item.seckill_data) }}
{{ __( "Pay with Gift Card to get sale price: :itemCurrency:price", { 'itemCurrency' : itemCurrency, 'price' : (item.giftcard_price ? priceFormat(item.giftcard_price) : '0.00') } ) }} ({{ itemCurrency }}{{ priceFormat(item.giftcard_price / item.bundle_specification) }}/{{ item.unit }}) Details
Best before

Currently unavailable.

We don't know when or if this item will be back in stock.

Unavailable in your area.
Sold Out

Details

Full product details
Editer Recommend

★业内达人手把手教你读懂并编制财务报表
Content Description

《财务报表从入门到精通》共分三部分,从一个循序渐进的过程交给读者如何编制财务报表。第一部分介绍了财务报表的结构和基本词汇。第二部分以一家虚拟的公司为例,介绍一家企业从创立、生产产品、销售产品,到最终赢利的过程中,所有活动对财务报表的影响,以及这个过程中财务报表的编制,最终得到企业的年度财务报告。第三部分介绍了如何利用各种财务数据对公司经营状况进行比率分析,以此判断企业是否值得投资。
Author Description

托马斯·伊特尔森,科学家、商务人士、作家和教师。他在指导企业发展方面有着丰富的实践经验。作为创业咨询专家,他通过撰写商业计划和财务预测报告,帮助股本在500万美元以上的新创公司发展。《财务报表从入门到精通》一书正式托马斯·伊特尔森在指导企业家为新创企业设计并编制财务报表的过程中诞生的。
Catalogue

前言
绪论
A部分 财务报表:结构及词汇
1 第1章 12条基本原则
3 第2章 资产负债表
11 第3章 利润表
17 第4章现金流量表
45 第5章关 联
B部分 交易:苹果核有限公司的辉煌业绩
97 第6章 公司启动筹资和人员配备
111 第7章 人员配备及设备安装,制订生产计划
129 第8章 开始生产运营
149 第9章 营销及销售
167 第10章 管理任务
177 第11章 增长、利润及回报
C部分 财务报表: 构建及分析
195第12章 跟踪日记账及分类账
199第13章 比率分析
213第14章 可供选择的会计政策及会计程序
217第15章 伪造财务报表
D部分 企业扩张: 战略、风险及资本
227第16章 使命、愿景、目标、战略、行动及战术
231第17章 风险及不确定性
235第18章 为苹果核公司的未来发展制定决策
239第19章 资本的来源及成本
E部分 作出好的资本投资决策
251第20章 资金的时间价值
259第21章 净现值
271第22章 制订好的资本投资决策
283总 结
285附录A 商业欺诈及投机泡沫的短暂历史
295附录B 名义货币对比实际货币
Book Abstract

绪 论
许多没有财务背景的经理人对会计充满恐惧……对财务的不了解限制了他们的效率。如果你认为“存货周转”的意思是轮换架子上的存货;“预提费用”则与西方邪恶女巫有点关联,那么本书就是为你而著。
《财务报表从入门到精通》是专为以下企业精英所设计的:
1. 对会计及财务报告了解很少,但自认为应该了解的人。
2. 需要了解更多财务知识的人。但是,对他们而言,常见的会计及财务报告教材很难理解并且未起到启发作用。
事实上,以上两类人构成了企业中的绝大多数人。可见,本书的读者群相当庞大。
《财务报表从入门到精通》是一本以交易为基础的商业培训工具书。本书利用清晰明了、直截了当的现实案例,讲述了企业如何编制财务报表,以及各财务报表之间如何互相作用以展现企业真实的财务状况。
我们不会纠缠细节问题,虽然这些细节问题会影响我们对一些概念的理解。但正如当你利用电脑将一些数字相乘时,你没有必要了解电脑中的芯片是如何运转的。以此类推,你根本没有必要为了掌握“企业会计模型”的应用知识而立志成为一名注册会计师。
交易。本书列举了苹果核有限公司的一系列“交易”,这些“交易”发生在该公司生产并销售美味的苹果酱时。最开始,我们将出售股票以筹集资金,购买机器设备以生产产品。然后,通过将有益健康的苹果酱运送给客户,来满足客户的需求。接下来,我们将收到客户所付的款项,并希望能获利。再下来,我们将扩展公司业务。
会计是一门语言,一种在商界所有行业之间交流的手段。它采用的一个参考基础被称为企业的会计模式。虽然企业的模式可能各有不同,但这个会计模式是一种公认的形式,而且可能在一段时期内都是公认的。
如果你不懂得利用会计语言与人交谈,或者对会计模式不了解,那么你在商界将处于极不利的地位。会计是贸易的基本工具。
戈登·B.巴蒂
《企业家》
企业在发展道路上的每一步都将会有相应的会计分录“记录”。在苹果核公司的账簿中,我们将讨论每项交易以获得对构造企业财务报表的切身感受。我们将学习如何使用企业的3张主要财务报表——资产负债表、利润表及现金流量表——针对以下这些常见的交易来制作财务报告:
1. 出售股票;
2. 借款;
3. 接收订单;
4. 装运货物;
5. 为客户开具发票;
6. 收到客户付款;
7. 支付销售佣金;
8. 核销坏账;
9. 预付账款;
10. 订购设备;
11. 支付押金;
12. 收到原材料;
13. 销毁受损产品;
14. 向供应商支付货款;
15. 将制造费用差异入账;
16. 为固定资产计提折旧;
17. 评估存货价值;
18. 雇用员工,并支付工资、福利及工资所得税;
19. 计算利润;
20. 支付所得税;
21. 派发股息;
22. 收购企业;
23. 其他。
在本书结尾,你将了解生产苹果酱的企业——苹果核有限公司筹资的方法。
即使记账令人厌烦,也很无趣,而且很快会被遗忘,但我们仍需继续学习复式记账法。你也许会认为我在开玩笑,但我并非在开玩笑。你应该爱上商业数学。
肯尼思·H.奥尔森
DEC电脑公司创始人
目的。我写本书的目的是帮助企业管理人员熟悉会计及财务报告的基本知识。书中内容还特别针对那些本应知道资产负债表、利润表及现金流量表原理的经理人、科学家及销售人员……但实际上,他们根本不了解这些财务报表。
你的目标是掌握会计及财务知识以帮助你处理往来业务。你希望获得的能力来自对财务控制的了解。你必须知道企业是如何处理账务。正如戈登·B.巴蒂所说的,你认识到为使企业获得成功,你必须“在直觉上习惯会计模型”。
本书共分为5个主要部分,每个部分都有具体的教学目标:
A部分 财务报表:结构及词汇将介绍企业常用的3张主要的财务报表,并定义专业词汇。这对于了解企业账簿以及与会计师沟通都极为必要。
B部分 交易:苹果核有限公司的辉煌业绩将引导我们经历31项交易,阐明记录每项交易的方法将对苹果核公司的资产负债表、利润表及现金流量表产生怎样的财务影响。
C部分 财务报表:构建及分析将使用常见的比率分析方法严格分析案例公司的财务报表。最后,我们将简单介绍他人如何“篡改财务报表”,为何有些人希望这样做,以及如何发现这类财务舞弊情况。
D部分 企业扩张:战略、风险及资本将描述初创企业预备扩张时必须作出的战略决策。我们将回答以下两个问题——“我们从何处获得资金?”以及“我们获得资金的成本是多少?”
E部分 作出好的资本投资决策将分析企业扩张的可选方案,并使用完善的净现值分析方法挑选最佳方案。
利用你最近了解的,企业在经营过程中资金的结构及流动,你将认识到下列使企业进退两难的困境:
●企业如何同时做到保持高速增长、获得高额利润及用完所有资金……而且,这类事件为何非常常见?
●为什么营运资金非常重要?哪些管理活动会使营运资金增加,哪些活动会使营运资金减少?
●银行存款与最小盈利之间的区别,以及二者之间的关系。
●在企业生产经营的过程中,负现金流何时是转好的迹象……什么是灾难即将到来的征兆?
●常见的产品成本核算制度的局限,以及何时运用(更重要的是,何时忽略)会计师对成本的定义?
●企业在今天为发展所作的投资为什么必须在几年之后才能获得更为丰厚的回报?
●企业的折扣应该如何控制才能使企业获利,为什么折扣会对企业的财务健康状况产生非常危险的作用?
●风险与不确定性的区别,两者哪个更糟?
●为什么今天的1美元比明天的1美元更有价值?
●在作出资本投资决策时,预测一段时间内现金流的必要性(及局限性)。
●何时使用净现值分析以及何时使用内部回报率分析,为什么这些分析方法在资本投资决策中很重要?
为提高经营效率,你必须了解会计及财务报告。你不一定要成为一个会计师,但一定要“会用会计语言表达”,而且要习惯企业的会计模型。
……
Introduction

如果把本书的第一版比喻成一个企业,那么,该企业已获得了极大的成功。现已卖出10多万册的《财务报表从入门到精通》,帮助了数以万计没有财务背景的经理人以及财会专业的学生处理商业数字。
在本修订版中,我们将内容从原先的3个部分扩展到5个部分。本书第一版的许多读者希望能更多地了解资本投资决策,所以我们在两个新增部分中增添了他们所关注的内容。
资本通常是企业最稀缺的资源,明智地运用资本对企业获得成功极为重要。决定企业未来发展最主要的因素便是企业在当下所做的资本投资。所以,在本书的新版中,我们将使用净现值(NPV)及内部回报率(IRR)这两个财务分析指标,作为资本投资决策的工具。

Specifications

Brand Jingdong book
Brand Origin China

Disclaimer

Product packaging, specifications and price are subject to change without notice. All information about the products on our website is provided for information purposes only. Please always read labels, warnings and directions provided with the product before use.

View Full Terms of Use
Add to favorites
{{ $isZh ? coupon.coupon_name_sub : coupon.coupon_ename_sub | formatCurrency }}
{{__("Buy Directly")}} {{ itemCurrency }}{{ item.directly_price }}
Quantity
{{ quantity }}
{{ instockMsg }}
{{ limitText }}
{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}
Sold by JD@CHINA
Ship to
{{ __("Ship to United States only") }}
Free shipping over 69
Genuine guarantee

Added to Cart

Keep Shopping

More to Consider

{{ item.brand_name }}

{{ item.item_name }}

{{ item.currency }}{{ item.market_price }}

{{ item.currency }}{{ item.unit_price }}

{{ item.currency }}{{ item.unit_price }}

Coupons

{{ coupon.coupon_name_new | formatCurrency }}
Clip Clipped Over
{{ getCouponDescStr(coupon) }}
{{ coupon.use_time_desc }}
Expires soon {{ formatTime(coupon.use_end_time) }}

Share this item with friends

Cancel

Yami Gift Card

Get this exclusive deal when paying with gift card

Terms and Conditions

Gift card deals are special offers for selected products;

The gift card deals will automatically be activated if a customer uses gift card balance at check out and the balance is sufficient to pay for the total price of the shopping cart products with gift card deals;

You will not be able to activate the gift card deals if you choose other payment methods besides gift card. The products will be purchased at their normal prices;

If your account balance is not enough to pay for the products with gift card deals, you can choose to reload your gift card balance by clicking on the Reload button at either shopping cart page or check out page;

Products that have gift card deals can be recognized by a special symbol showing 'GC Deal';

For any additional questions or concerns, please contact our customer service;

Yamibuy reserves the right of final interpretation.

Sold by Yami

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

Learn More

Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

All rights reserved by Yami.

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Service Guarantee

Yami Cross-store Free Shipping over $69
Yami 30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Yami

Download the Yami App

Back Top

Recommended for You

About the brand

Jingdong book

为您推荐

Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折

Reviews{{'('+ commentList.posts_count + ')'}}

Have your say. Be the first to help other guests.

Write a review
{{ totalRating }} Write a review
  • {{i}} star

    {{i}} stars

    {{ parseInt(commentRatingList[i]) }}%

Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}
Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

No related comment~

Review

Yami Yami

{{ showTranslate(commentDetails) }}Show Less

{{ strLimit(commentDetails,800) }}Show more

Show Original

{{ commentDetails.content }}

Yami
Show All

{{ formatTime(commentDetails.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ commentDetails.likes_count }} {{ commentDetails.likes_count }} {{ commentDetails.reply_count }} {{commentDetails.in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Comments{{'(' + replyList.length + ')'}}

Yami Yami

{{ showTranslate(reply) }}Show Less

{{ strLimit(reply,800) }}Show more

Show Original

{{ reply.reply_content }}

{{ formatTime(reply.reply_in_dtm) }}

{{ reply.reply_likes_count }} {{ reply.reply_likes_count }} {{ reply.reply_reply_count }} {{reply.reply_in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Cancel

That’s all the comments so far!

Write a review
How would you rate this item?

Please add your comment.

  • A nice nickname will make your comments more popular!
  • The nickname in your account will be changed to the same as here.
Thanks for your review
Our community rely on great reviews like yours to find the best of Asia.

Report

If you find this content inappropriate and think it should be removed from the Yami.com site, let us know please.

Cancel

Are you sure to delete your review?

Cancel

You’ve Recently Viewed

About the brand

Jingdong book